Members of certain religious groups may qualify for an exemption from the Social Security tax if they waive their rights to all benefits under the Social Security Act, including hospital insurance benefits, and if the other requirements set out below have been met:

1. The employee or self-employed person claiming the exemption must be a member of a recognized religious sect which has established tenets and teachings by which the individual is conscientiously opposed to accepting benefits under a private or public insurance plan.  This plan would make payments in the event of death, disability or retirement, or towards the cost of or for medical care (including the benefits of any insurance system established by Social Security).
2. After December 31, 1988, wages are not subject to Social Security tax when paid to an employee who is a member of such religious group, or by an employer who is also a member of such religious group, if both have approved applications for exemptions.
3. The person has never received or been entitled to any benefits payable under Title II (Federal Old-Age, Survivors, and Disability Insurance) or Title XVIII (Health Insurance for the Aged and Disabled) of the Social Security Act.
4. The religious group of which the person is a member has been in existence continuously since December 31, 1950.
5. The religious group makes reasonable provision for its dependent members and has done so since December 31, 1950.

TO CLAIM THE SOCIAL SECURITY SELF-EMPLOYMENT TAX EXEMPTION, the member of the religious group must file IRS Form 4029 (Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits) with Social Security. The application for exemption must be filed on or before the due date for the tax return for the first taxable year in which the person has self-employment income or is a member of an approved organization. Once granted, the exemption remains in effect until the individual or the religious group ceases to meet the requirements stated above. If the exemption and waiver cease to be effective, any future Social Security benefits can be payable only on the basis of the individual's earnings beginning with the first taxable year in which the exemption is not in effect.

Determinations of an exemption from Social Security are made by the IRS, not Social Security Administration.